#Section 148
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Income Tax
Reopening Notice u/s 147 issued within Limitation Period but served after Limitation Period is valid
Income Tax
Income Tax
For exercise of power U/s. 263, it is mandatory that order passed by AO should be erroneous and prejudicial to interest of Revenue
Income Tax
Income Tax
Delay in notice U/s. 143(2) Renders Assessment Void – HC
Income Tax
Income Tax
Retrospective amendment no basis to reopen beyond 4 years – HC Disapproves AO’s Practice to Delay Passing Objection Orders
Income Tax
Income Tax
Sanction of CIT instead of JCIT renders reopening u/s. 147 of Income Tax Act invalid
Income Tax
Income Tax
Notice U/s. 148 is invalid In absence of any live link with the reasons recorded and the belief formed
Income Tax
Income Tax
AO cannot assess other ‘escaped income’ if reason for issue of Notice under section 148 dropped
Income Tax
Income Tax
Despite specific queries in scrutiny assessment, AO cannot be said to have formed any opinion if explicit opinion not recorded
Income Tax
Income Tax
Reassessment not permissible if reasons recorded are merely change of opinion
Income Tax
Income Tax
Reopening without proper application of Mind by Assessing officer is invalid
Income Tax
Income Tax
Reopening U/s. 148 without service of reasons to the assessee before the expiry of period of 6 years renders reopening invalid
Income Tax
Income Tax
Bofors Scam –Quattrochi case can not be reopened U/s. 148 and 149
Income Tax
Income Tax
Reassessment beyond four years on the basis of retrospective amendment not justified
Income Tax
Income Tax
